House Bill 1276

(As Passed the House)

AN ACT TO REQUIRE THE COMMISSIONER OF REVENUE TO ESTABLISH A PROGRAM TO OFFER FREE ONLINE INCOME TAX PREPARATION AND FILING SERVICES TO MISSISSIPPI TAXPAYERS WHO ARE ELIGIBLE TO USE THE FREE FILING PROGRAM OFFERED BY THE UNITED STATES INTERNAL REVENUE SERVICE; AND FOR RELATED PURPOSES.

BE IT ENACTED BY THE LEGISLATURE OF THE STATE OF MISSISSIPPI:

SECTION 1. (1) By not later than December 31, 2012, the Commissioner of Revenue shall establish a program to offer free online income tax preparation and filing services to Mississippi taxpayers similar to the free filing program offered by the United States Internal Revenue Service. To implement this program, the Commissioner of Revenue shall enter into an agreement with providers of electronic tax preparation and filing services to offer the services at no cost to the State of Mississippi free of charge to Mississippi taxpayers who are eligible to use the free filing program offered by the Internal Revenue Service. The Department of Revenue shall place links to the free file services on its website.

(2) The Department of Revenue shall, using available resources, coordinate its efforts with the Internal Revenue Service and the electronic tax preparation and filing industry to maximize among Mississippi taxpayers:

(a) Awareness of the service required to be established by this section; and

(b) The claiming of the federal earned income tax credit.

SECTION 2. This act shall take effect and be in force from and after July 1, 2012.